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                              September 11, 2020

       Marc Seelenfreund
       Chief Executive Officer
       Siyata Mobile Inc.
       1001 Lenoir St Suite A-414
       Montreal, QC H4C 2Z6

                                                        Re: Siyata Mobile Inc.
                                                            Amendment No. 1 to
                                                            Registration
Statement on Form F-1
                                                            Filed September 8,
2020
                                                            File No. 333-248254

       Dear Mr. Seelenfreund:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
August 31, 2020 letter.

       Amended Registration Statement on Form F-1 filed on September 8, 2020

       Recent Developments, page 3

   1.                                                   We note your response
to prior comment 1. In an amended Form F-1 filed prior to
                                                        requesting
effectiveness, update your disclosures throughout the document to reflect the
                                                        actual reverse stock
split approved by your Board of Directors.
       Consolidated Financial Statements, page F-1

   2.                                                   We note your response
to prior comment 1. Present on the face of your income
                                                        statement pro forma
loss per share to give effect to the reverse stock split approved by
                                                        your Board of
Directors. Disclose the facts and circumstances of the stock split, the
 Marc Seelenfreund
Siyata Mobile Inc.
September 11, 2020
Page 2
      impact on your capitalization and your calculation of pro forma loss per
share in a
      footnote to your financial statements. You should provide similar pro
forma per share
      data within the Summary Financial Data and elsewhere where per share
information is
      disclosed.
        You may contact Joseph Kempf, Staff Accountant, at (202) 551-3352 or
Robert
Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have questions
regarding
comments on the financial statements and related matters. Please contact
Michael C. Foland,
Attorney-Advisor, at (202) 551-6711 or Jan Woo, Legal Branch Chief, at (202)
551- 3453 with
any other questions.



                                                          Sincerely,
FirstName LastNameMarc Seelenfreund
                                                          Division of
Corporation Finance
Comapany NameSiyata Mobile Inc.
                                                          Office of Technology
September 11, 2020 Page 2
cc:       Joseph M. Lucosky
FirstName LastName